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Arkansas Code of 1987 (2023)
Title 26 - TAXATION (§§ 26-1-101 — 26-82-119)
Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108)
Chapter 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605)
Subchapter 12 - VENDING DEVICES DECAL ACT OF 1997 (§§ 26-57-1201 — 26-57-1217)
- Section 26-57-1201 - Title
- Section 26-57-1202 - Administration of law
- Section 26-57-1203 - Definitions
- Section 26-57-1204 - Application, issuance, and display of decal
- Section 26-57-1205 - Requirements to obtain vending device decal
- Section 26-57-1206 - Annual decal fee - Special decal - In lieu of sales tax
- Section 26-57-1207 - Taxable year - Decal for remainder of year - First year payment option
- Section 26-57-1208 - Distribution of revenue
- Section 26-57-1209 - Penalties
- Section 26-57-1210 - Prohibited devices not legalized - Fees not refunded
- Section 26-57-1211 - Vending devices without decal affixed - Seizure and forfeiture
- Section 26-57-1212 - Procedure upon forfeiture
- Section 26-57-1213 - Sale of device upon forfeiture
- Section 26-57-1214 - Disposition of forfeiture sale proceeds
- Section 26-57-1215 - Forfeiture includes cash contents
- Section 26-57-1216 - [Repealed]
- Section 26-57-1217 - Purpose
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